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      <marc:subfield code="a">Smith, Alex</marc:subfield>
      <marc:subfield code="c">(Analyst)</marc:subfield>
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      <marc:subfield code="a">A guide to the Estimates </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">Alex Smith.</marc:subfield>
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      <marc:subfield code="a">Reviewed 3 October 2012.</marc:subfield>
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      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Library of Parliament, </marc:subfield>
      <marc:subfield code="c">2012.</marc:subfield>
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      <marc:subfield code="a">i, 9 p.</marc:subfield>
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      <marc:subfield code="a">Background paper ; </marc:subfield>
      <marc:subfield code="v">PRB 09-25-E</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Guide du Budget des dépenses.</marc:subfield>
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      <marc:subfield code="a">"6 January 2010."</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical hyperlink references.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The goal of this guide is to demystify the estimates documents. The guide explains the financial cycle, how the various documents link together, and how to find information in them. After reading this guide, readers may not qualify as experts on the subject, but they should feel more comfortable reviewing the estimates documents and have a better sense of what can and cannot be found within them. The guide begins with a brief discussion of why the estimates matter, followed by an outline of the financial cycle and how the various estimates documents fit into this cycle. Readers will then learn some of the key elements of the documents, such as ministry summary information in the Main Estimates, the types of expenditure votes, and the sorts of information found in Reports on Plans and Priorities and in Departmental Performance Reports. The guide concludes with some observations about committee review of the estimates"--Introduction.</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
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      <marc:subfield code="t">Guide du Budget des dépenses </marc:subfield>
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      <marc:subfield code="a">Background paper (Canada. Parliamentary Information and Research Service)</marc:subfield>
      <marc:subfield code="v">PRB 09-25-E</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.504772</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">372 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/bdp-lop/bp/YM32-2-2009-25-eng.pdf</marc:subfield>
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